A Partnership of CROUCH, BIERWOLF & CHISHOLM Office (801)363-1175 Professional Corporations Certified Public Accountants Fax (801)363-0615 Brent E. Crouch, CPA, PC 50 West Broadway, Suite 1130 Mobile (801)971-0404 Nephi J. Bierwolf, CPA, PC Salt Lake...

A Partnership of           XXXXXX, BIERWOLF & XXXXXXXX      Office (000)000-0000
Professional Corporations  Certified Public Accountants        Fax (000)000-0000
Xxxxx X. Xxxxxx, CPA, PC   00 Xxxx Xxxxxxxx, Xxxxx 0000     Mobile (000)000-0000
Xxxxx X. Xxxxxxxx, CPA, PC  Salt Lake City, Utah 8410       Mobile (000)000-0000
Xxxx X. Xxxxxxxx, CPA, PC                                   Mobile (000)000-0000
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We hereby consent to the use of our audit report of CyberAmerica Corporation and
subsidiaries  dated April 23, 1998 for the year ended  December  31, 1997 in the
Form S-8.

/s/ Xxxxxx, Bierwolf & Xxxxxxxx
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Salt Lake City, Utah
July 14, 1998












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MEMBER AMERICAN INSTITUTE OF CPA, SEC PRACTICE SECTION, AND UTAH ASSOCIATION OF
                                      CPAS